New rates for allowance for board not subject to withholding tax
In the revised national budget, two of the rates for allowance for board not subject to withholding tax were adjusted. The new rates take effect from 1 September 2023, and the changed rates are listed in the table below.
| Description in the a-melding: | From 1 January to 31 August 2023 | From 1 September 2023 |
| Allowance for board not subject to withholding tax linked to overnight stays in bedsits without cooking facilities, guest houses or portacabins | 177 | 250 |
| Allowance for board not subject to withholding tax linked to overnight stays for long-distance drivers abroad | 300 | 350 |
| Allowance for board not subject to withholding tax linked to overnight stays for long-distance drivers in Norway | 300 | 350 |
The rates are the maximum amounts for coverage that is tax free/not subject to withholding tax. If the covered amount per day exceeds the rate not subject to withholding tax, the rate at the time of payment must be used as a basis when calculating and reporting the part that is not subject to withholding tax.
The other advance rates set by the Directorate of Taxes are unchanged, see rates for 2023.